Avia's building, which was used in her business, was destroyed in a fire. Avia's adjusted basis in the building was $200,000, and its FMV was $225,000. Avia filed an insurance claim and was reimbursed $215,000. In that same year, Avia reinvested $190,000 of the insurance proceeds in another business building. If the proper election is made, Avia will recognize gain of A) $0. B) $15,000. C) $20,000. D) $25,000